September 2009 Prepared by Ashpaugh & Sculco, CPAs, PLC

Size: px
Start display at page:

Download "September 2009 Prepared by Ashpaugh & Sculco, CPAs, PLC"

Transcription

1 Telecommunications Usage Fees September 2009 Prepared by Ashpaugh & Sculco, CPAs, PLC 1

2 What are they? Fees for operating within the city or county 2

3 Basis for payment Tax basis typically defined by ordinance. May include local telephone service revenue (POTS), service connections (installs), maintenance, some portion of long distance revenue (0% to 100%), enhanced calling services, equipment lease and purchase, private line, and fees (USF and access charges). 3

4 Plain Old Telephone Service (POTS) Typical local phone service, sometimes described as access, i.e. residential access line, business access line. Does not include video or Internet Issue differentiating between telephone and other services (e.g. T1s, DS3s, ISDN, DSL, data) 4

5 Service Connections Installs of service Issue - differentiating between lines of service. 5

6 Maintenance Two forms - service charges and maintenance plans Issue - differentiating between lines of service 6

7 Long Distance Special Terms interstate vs intrastate and interlata vs. intralata Lata is typically an area code Long distance revenue included in local telecom revenues is typically intrastate long distance, which can be both interlata and intralata 7

8 Enhanced Calling Services Additional Features services added on to POTS to enhance the service Come in many variations call waiting, caller ID, 3-way calling, call blocking, call forwarding, voice mail, non-published number, foreign listing, additional listing, toll restrictions, etc. 8

9 Private Line Dedicated facilities, usually to large commercial or corporate users Typical for equipment to be included in charges 9

10 Fees Universal Service Fund (USF) State USF based on intrastate charges Federal USF based on interstate charges Access Charges 10

11 Universal Service Fund (USF) USF - support to promote access to telecommunications services at reasonable rates for those living in rural and high-cost areas, income-eligible consumers, rural health care facilities, and schools and libraries. All telecommunications service providers and certain other providers of telecommunications must contribute to the federal USF based on a percentage of their interstate and international end-user telecommunications revenues. 11

12 Universal Service Fund (USF) (cont.) These charges usually appear as a percentage of the consumer's phone bill. Companies that choose to collect Universal Service fees from their customers cannot collect an amount that exceeds their contribution to the USF. They also cannot collect any fees from a Lifeline program participant. 12

13 Access Fees Access Fees - fees charged subscribers or other telephone companies by a local telephone company for the use of its local network. The FCC allows local telephone companies to bill customers for a portion of the costs of providing access. These charges are not a government charge or tax. 13

14 Access Fees (cont.) Charges may be described as "Federal Access Charge," "Customer or Subscriber Line Charge," "Interstate Access Charge," etc. State public service commissions regulate access charges for intrastate (within a state) calls. In some states, a state subscriber line charge may appear on customer bills. (subscriber line charge) rate set by the FCC 14

15 Fees Follow Revenue If the revenue is included then fee is included USF and Access Fees are part of telecom service 15

16 Other Issues Exempt Revenues Revenues excluded from or exempt from local telecom taxes Companies misclassify exempt Know your laws, including statute of limitations 16

17 Companies Incumbent Local Exchange Companies (ILECs) Competitive Local Exchange Companies (CLECs) Cellular / Wireless 17

18 Questions??? Garth T Ashpaugh, CPA Ashpaugh & Sculco, CPAs, PLC P.O. Box 879 Winter Park, FL

Membership, Credit and Service Application

Membership, Credit and Service Application Membership, Credit and Service Application 510 Broadway ~ P.O. Box 136 Abercrombie, ND 58001 Call 701-553-8309 or 1-866-553-8309 Fax: 701-553-8396 www.rrt.net Date Membership # Phone # Assigned 1. Billing

More information

choice. call. telephone. Consumer Assistance It s your It s your It s your Dear Consumer, A PSC Consumer Guide www.askpsc.com

choice. call. telephone. Consumer Assistance It s your It s your It s your Dear Consumer, A PSC Consumer Guide www.askpsc.com Dear Consumer, Telephone service competition holds many benefits for New Yorkers. Significant changes are taking place in the world of telecommunications. Different companies are now competing to provide

More information

FEDERAL COMMUNICATIONS COMMISSION RELEASES STUDY ON TELEPHONE TRENDS

FEDERAL COMMUNICATIONS COMMISSION RELEASES STUDY ON TELEPHONE TRENDS NEWS Federal Communications Commission 445 12 th Street, S.W. Washington, D. C. 20554 News Media Information 202 / 418-0500 Internet: http://www.fcc.gov TTY: 1-888-835-5322 This is an unofficial announcement

More information

Amount Enclosed. Amount Due. Payment Due Date. Statement Closing Date 11/25/06 12/15/2006 $447.49

Amount Enclosed. Amount Due. Payment Due Date. Statement Closing Date 11/25/06 12/15/2006 $447.49 P00000-0000001 730 Second Avenue South, Suite 900 Minneapolis, MN 55402-2489 Contact Eschelon Customer Service Center: (866) 372-4356 (ESCHELON) E-mail: billing@eschelon.com Web Site: www.eschelon.com

More information

AT&T Billing Glossary

AT&T Billing Glossary # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z # 411 An information/directory Assistance service provided by operators who assist customers in obtaining the telephone number(s) they wish to call.

More information

Sales Tax Information. Service Providers. for Telecommunications. Publication 62 Revised 6/14

Sales Tax Information. Service Providers. for Telecommunications. Publication 62 Revised 6/14 tax.utah.gov Sales Tax Information for Telecommunications Service Providers Publication Revised 6/14 This publication is provided for general guidance only. It does not contain all sales or use tax laws

More information

Appointment Date and Time: (5 working days from date Sandhill receives application)

Appointment Date and Time: (5 working days from date Sandhill receives application) Form 100 Sandhill Telephone Cooperative Rev 07/12/2008 Mailing Address TO EXPEDITE PROCESSING OF APPLICATION Business Offices Sandhill Telephone 107 N Page St Chesterfield PO Box 519 Jefferson Business

More information

Attendant Console A VoIP feature, this allows a user to monitor another user's phone using an attendant application

Attendant Console A VoIP feature, this allows a user to monitor another user's phone using an attendant application ADSL Asymmetrical Digital Subscriber Line number. Alternate Numbers A VoIP feature, this allows a user to have alternate phone numbers and extensions. Anonymous Call Rejection With Caller Id Combines anonymous

More information

GENERAL EXCHANGE TARIFF PSCK NO. 3. CINCINNATI BELL TELEPHONE COMPANY LLC Section 53 3rd Revised Page 1 Cancels 2nd Revised Page 1 LIFELINE

GENERAL EXCHANGE TARIFF PSCK NO. 3. CINCINNATI BELL TELEPHONE COMPANY LLC Section 53 3rd Revised Page 1 Cancels 2nd Revised Page 1 LIFELINE 3rd Revised Page 1 Cancels 2nd Revised Page 1 2nd Revised Page 2 Cancels 1st Revised Page 2 4th Revised Page 3 Cancels 3rd Revised Page 3 3rd Revised Page 4 Cancels 2nd Revised Page 4 3rd Revised Page

More information

Choosing the Right Telephone Provider and Service Options

Choosing the Right Telephone Provider and Service Options Choosing the Right Telephone Provider and Service Options The Choice is Yours This brochure helps answer these questions: How do you know which providers offer local and long distance service in your area?

More information

IDT America, Corp. Maryland Pricing Guide No. 1 Original Page 1

IDT America, Corp. Maryland Pricing Guide No. 1 Original Page 1 Original Page 1 This Pricing Guide No. 1 includes the local exchange telecommunications services offered to Customers within the State of Maryland that are de-tariffed and/or unregulated by the State of

More information

BUSINESS SERVICE GUIDE FOR INTEREXCHANGE, INTERSTATE AND INTERNATIONAL SERVICES SECTION 4 INTERSTATE SERVICE DESCRIPTIONS, RATES AND CHARGES

BUSINESS SERVICE GUIDE FOR INTEREXCHANGE, INTERSTATE AND INTERNATIONAL SERVICES SECTION 4 INTERSTATE SERVICE DESCRIPTIONS, RATES AND CHARGES BELLSOUTH LONG DISTANCE, INC. 2nd Revised Page 1 d/b/a AT&T Long Distance Service Effective: October 25, 2014 4.1 General Customers are billed based on their usage of the Company's services. Rates may

More information

Issued: April 25, 2003 Effective: April 25, 2003

Issued: April 25, 2003 Effective: April 25, 2003 Original Sheet 1 Issued: April 25, 2003 Effective: April 25, 2003 9.1. GENERAL Message Telecommunications Service (MTS) applies to all toll calls made between two or more rate centers that are furnished

More information

BELLSOUTH LONG DISTANCE, INC. Original Page 12 d/b/a AT&T Long Distance Service Effective: February 1, 2012

BELLSOUTH LONG DISTANCE, INC. Original Page 12 d/b/a AT&T Long Distance Service Effective: February 1, 2012 BELLSOUTH LONG DISTANCE, INC. Original Page 12 4.6.4 Business Integrated Solutions 500 Minutes Plan (F) The Business Integrated Solutions 500 Minutes plan is a direct dialed domestic outbound and domestic

More information

PUBLIC UTILITY COMMISSION OF OREGON INTEROFFICE CORRESPONDENCE

PUBLIC UTILITY COMMISSION OF OREGON INTEROFFICE CORRESPONDENCE PUBLIC UTILITY COMMISSION OF OREGON INTEROFFICE CORRESPONDENCE DATE: January 7, 2009 TO: FROM: SUBJECT: Bryan Conway Celeste Hari Competitive Providers Report to Legislature ORS 759.050(9) requires the

More information

Glossary of Telco Terms

Glossary of Telco Terms Glossary of Telco Terms Access Generally refers to the connection between your business and the public phone network, or between your business and another dedicated location. A large portion of your business

More information

Proposed Utility License Fee Reform November 2012. City of Portland Revenue Bureau Office of Management and Finance

Proposed Utility License Fee Reform November 2012. City of Portland Revenue Bureau Office of Management and Finance Proposed Utility License Fee Reform November 2012 City of Portland Revenue Bureau Office of Management and Finance Background The OMF Revenue Bureau/Office for Community Technology is analyzing a proposal

More information

Product Guide Verizon Delaware LLC. Section 30M Delaware LLC Original Sheet 1. Optional Discount Plans

Product Guide Verizon Delaware LLC. Section 30M Delaware LLC Original Sheet 1. Optional Discount Plans Delaware LLC Original Sheet 1 A. MULTI-LINE PACKAGE BONUS 1. Description The Multi-Line Package Bonus (MLPB) is an optional Residence enrollment billing service offering which provides multi-line Residence

More information

Re: The Commission s Own Motion, to Commence an Investigation into Voice Over Internet Protocol Issues in Michigan MPSC Case No.

Re: The Commission s Own Motion, to Commence an Investigation into Voice Over Internet Protocol Issues in Michigan MPSC Case No. Lansing, Michigan Office: 2455 Woodlake Circle Okemos, MI 48864-5941 Tel. (517 381-9193 Fax (517 381-0268 www.clarkhill.com Haran C. Rashes Phone: (517 381-2132 E-Mail: hrashes@clarkhill.com April 2, 2004

More information

Our goal is to provide you with a clear, easy

Our goal is to provide you with a clear, easy Understanding Troubleshooting Your Telephone Bill Our goal is to provide you with a clear, easy to read billing statement, while ensuring we meet all state and federal guidelines. Each month you will receive

More information

Voice over Internet (Protocol)

Voice over Internet (Protocol) Voice over Internet (Protocol) Kevin C. Schoen, President schoen.kevin@acd.net This Presentation: What is VOI(P)? Universal Service 911 Inter-Carrier Compensation Who s ACD? Facilities based CLEC. Operates

More information

Kelly Cameron +1(301) 768-7263 kcameron@camerontelecomlaw.com +216 95 320 650. 26 janvier 2015

Kelly Cameron +1(301) 768-7263 kcameron@camerontelecomlaw.com +216 95 320 650. 26 janvier 2015 TUNISIA BUSINESS REFORM AND COMPETITIVENESS PROJECT Workshop sur le Service Universel L Expérience Américaine Kelly Cameron +1(301) 768-7263 kcameron@camerontelecomlaw.com +216 95 320 650 26 janvier 2015

More information

Virginia Section 3 Original Sheet 14 BUNDLED SERVICES

Virginia Section 3 Original Sheet 14 BUNDLED SERVICES Original Sheet 14 Effective: June 16, 2012 S3.2 Verizon Local Package Extra sm (Effective 6/16/12 LA**) S3.2.1 Application Verizon Local Package Extra sm is an optional residential service package which

More information

Telecom Audit Training Module. Understanding Telecom Taxes, Fees, and Surcharges

Telecom Audit Training Module. Understanding Telecom Taxes, Fees, and Surcharges Telecom Audit Training Module Understanding Telecom Taxes, Fees, and Surcharges ... can add 20-30% to telecom costs! 6 5 4 Taxes, Fees & Surcharges 3 2 1 Taxes, Fees, Surcharges Monthly Charge 0 General

More information

What line items relate to Interconnected VoIP providers? We went through that slide too quickly.

What line items relate to Interconnected VoIP providers? We went through that slide too quickly. Questions Received during the Webinar, 2016 FCC Form 499-A, Line by Line Presented Tuesday, March 15, 2016, at 3:00 PM EST A recording of the event is available in the Online Learning Library. Questions

More information

Telecommunication Services

Telecommunication Services South Dakota Department of Revenue 445 East Capitol Avenue Pierre, South Dakota 57501 Telecommunication Services A p r i l 2 0 1 2 This Tax Facts is designed to explain how sales and use tax applies to

More information

BEFORE THE GUAM PUBLIC UTILITIES COMMISSION ) ) ) ) ) ) BACKGROUND

BEFORE THE GUAM PUBLIC UTILITIES COMMISSION ) ) ) ) ) ) BACKGROUND BEFORE THE GUAM PUBLIC UTILITIES COMMISSION In the Matter of: PTI PACIFICA INC. USAC CERTIFICATION PUC LEGAL COUNSEL REPORT BACKGROUND On August 7, 2012, ( PTI petitioned the Guam Public Utilities Commission

More information

S5. BUSINESS AND RESIDENTIAL BUNDLED SERVICES. 1. This offering includes the following services:

S5. BUSINESS AND RESIDENTIAL BUNDLED SERVICES. 1. This offering includes the following services: VERIZON SOUTH INC. Fourth Revised Page 18 d/b/a Verizon North Carolina (Virginia) Cancels Third Revised Page 18 S5.5 Regional Value a. General b. Features This offering is a combination of services available

More information

Universal Service in the United States

Universal Service in the United States Universal Service in the United States Dr. Krishna Jayakar Co-Director, Institute for Information Policy Co-Editor, Journal of Information Policy Penn State University January 17, 2016 A summary One of

More information

The Florida Senate. Interim Report 2011-108 October 2010

The Florida Senate. Interim Report 2011-108 October 2010 The Florida Senate Interim Report 2011-108 October 2010 Committee on Communications, Energy, and Public Utilities REVIEW CHAPTER 364, FLORIDA STATUTES, RELATING TO TELECOMMUNICATIONS COMPANIES TO IDENTIFY

More information

HAYNEVILLE TELEPHONE COMPANY, INC. SERVICES APPLICATION

HAYNEVILLE TELEPHONE COMPANY, INC. SERVICES APPLICATION HAYNEVILLE TELEPHONE COMPANY, INC. SERVICES APPLICATION SELLER SUBSCRIBER Hayneville Telephone Company, Inc. (HTC) P.O. Box 175 Hayneville, AL 36060 Telephone: 334-548-2101 Fax: 334-548-2051 Name: Address:

More information

An Evolution is Coming: VoIP Exploring the Possibilities. Rhonda Goddard

An Evolution is Coming: VoIP Exploring the Possibilities. Rhonda Goddard An Evolution is Coming: VoIP Exploring the Possibilities Rhonda Goddard Rural Telephone Country Rural Telephone and Nex-Tech Office Locations Rural Telephone and Nex-Tech Broadband Coverage Rural Telephone

More information

AT&T Price List. Voice Communications Network Services Contract Contract Number 85016

AT&T Price List. Voice Communications Network Services Contract Contract Number 85016 Contract Contract Number 85016 Effective Date of : October 1, 2013 TABLE OF CONTENTS SCHEDULE A Business Lines... 4 PrimePath... 4 PrimePath with Measured Usage, Circuit s... 4 PrimePath with Measured

More information

TITLE SHEET FLORIDA TELECOMMUNICATIONS PRICE LIST

TITLE SHEET FLORIDA TELECOMMUNICATIONS PRICE LIST Florida Price List No. 1 Sheet 1 TITLE SHEET FLORIDA TELECOMMUNICATIONS PRICE LIST This price list contains the descriptions, regulations, and rates applicable to the furnishing of service and facilities

More information

APPLICATION FOR COMMUNICATIONS SERVICES

APPLICATION FOR COMMUNICATIONS SERVICES APPLICATION FOR COMMUNICATIONS SERVICES GENERAL INFORMATION Type of service requested Residential Business Legal Name of Applicant Last First MI Applicant (Customer) name and membership name must be the

More information

The Universal Service Fund

The Universal Service Fund The Universal Service Fund Provides support for broadband connectivity to eligible health care providers and encourages the formation of state and regional broadband networks. About Us Together, Healthcare

More information

Error! P.O. Box 67 Dell City, Texas 79837 915/964-2352 Fax 915/964-2402 BUSINESS TELEPHONE SERVICE APPLICATION

Error! P.O. Box 67 Dell City, Texas 79837 915/964-2352 Fax 915/964-2402 BUSINESS TELEPHONE SERVICE APPLICATION Error! P.O. Box 67 Dell City, Texas 79837 915/964-2352 Fax 915/964-2402 BUSINESS TELEPHONE SERVICE APPLICATION Name:_ SS# or Tax ID Billing Address: CITY STATE ZIP Service Information and Location: Telephone

More information

BUNDLED SERVICES CONTENTS. 17A.1 Local Bundle 1. 17A.2 Business Bundle 4. 17A.3 Integrated Access 6. 17A.4 Integrated Centrex 8

BUNDLED SERVICES CONTENTS. 17A.1 Local Bundle 1. 17A.2 Business Bundle 4. 17A.3 Integrated Access 6. 17A.4 Integrated Centrex 8 Original Sheet 1 BUNDLED SERVICES CONTENTS 17A.1 Local Bundle 1 17A.2 Business Bundle 4 17A.3 Integrated Access 6 17A.4 Integrated Centrex 8 Original Sheet 2 17A. BUNDLED SERVICES This unique section contains

More information

Monthly Carrier Remittance Worksheet Instructions

Monthly Carrier Remittance Worksheet Instructions ALASKA UNIVERSAL SERVICE FUND Monthly Carrier Remittance I. Filing Requirements and General Instruction A. Introduction On December 30, 1998, the Regulatory Commission of Alaska (RCA) (formerly known as

More information

Jerry D. Hendrix Vice President Regulatory Relations

Jerry D. Hendrix Vice President Regulatory Relations Jerry D. Hendrix Vice President Regulatory Relations AT&T Florida 150 South Monroe St. Suite 400 Tallahassee, FL 32301 T: 850-577-5550 F: 850-224-5073 Jerry.Hendrix@att.com www.att.com January 18, 2008

More information

Understanding the FCC s Transformation of Intercarrier Compensation and High- Cost Universal Service Support

Understanding the FCC s Transformation of Intercarrier Compensation and High- Cost Universal Service Support Understanding the FCC s Transformation of Intercarrier Compensation and High- Cost Universal Service Support Andrew Lipman Tamar Finn - Intercarrier Compensation Russell Blau - USF October 31, 2011 Part

More information

Michigan Central Broadband Company Original Preface Sheet No. 1 MPSC Tariff No. 25U REGULATIONS, RATES AND CHARGES FOR INTRASTATE TOLL ACCESS SERVICE

Michigan Central Broadband Company Original Preface Sheet No. 1 MPSC Tariff No. 25U REGULATIONS, RATES AND CHARGES FOR INTRASTATE TOLL ACCESS SERVICE Michigan Central Broadband Company Original Preface Sheet No. 1 MPSC Tariff No. 25U REGULATIONS, RATES AND CHARGES FOR INTRASTATE TOLL ACCESS SERVICE Applying to the provision of Toll Access Services within

More information

2012 499-A Webinar March 2012. www.usac.org

2012 499-A Webinar March 2012. www.usac.org 2012 499-A Webinar March 2012 Topics What is New for 2012 Completing the 2012 FCC Form 499-A 2012 499 A/Q True Up Navigating E-File What is New For 2012 Non-Interconnected VoIP For Purposes of TRS Contribution

More information

IMPORTANT. In addition, please make a copy of either your benefit card or for the program you are

IMPORTANT. In addition, please make a copy of either your benefit card or for the program you are IMPORTANT Please complete and sign page 1 Please complete and sign page 1 In addition, please make a copy of either your benefit card or for the program you are currently receiving assistance for or proof

More information

Kansas Universal Service Fund (KUSF) Carrier Remittance Worksheet (CRW) Instructions March 2014 February 2015 (FY 18)

Kansas Universal Service Fund (KUSF) Carrier Remittance Worksheet (CRW) Instructions March 2014 February 2015 (FY 18) I. Filing Requirements and General Instructions A. Introduction On April 4, 1996, the Corporation Commission of the State of Kansas (KCC) issued an Order to create the Kansas Universal Service Fund (KUSF)

More information

RFP: TELECOM & INTERNET 15-16 GOLDEN EAGLE CHARTER SCHOOL 2015-2016 ERATE YEAR 18 470# 236330001302541

RFP: TELECOM & INTERNET 15-16 GOLDEN EAGLE CHARTER SCHOOL 2015-2016 ERATE YEAR 18 470# 236330001302541 15-16 ERATE YEAR 18 470# 23630012541 Local Phone Service for 3 School Sites with 7 existing phone lines: 2226 S. Mt. Shasta Blvd., Mt. Shasta, CA 96067 Middle School / High School Site 1 existing voice

More information

Price List for Advanced Communications Technology, Inc. Local Service(s)

Price List for Advanced Communications Technology, Inc. Local Service(s) Price List for Advanced Communications Technology, Inc. Local Service(s) BUSINESS LOCAL ACCESS SERVICE- Single BUSINESS LOCAL ACCESS SERVICE- Multi RESIDENTIAL LOCAL ACCESS SERVICE LOCAL SERVICE TRUNK

More information

How To File the FCC Form 499-A

How To File the FCC Form 499-A How To File the FCC Form 499-A March 2013 Completing the 2013 FCC Form 499-A Who must file the FCC Form 499-A? Instructions pgs. 2-3 ALL intrastate, interstate, and international providers of telecommunications

More information

MOKAN DIAL, INC. KANSAS RESIDENTIAL SERVICE APPLICATION DATE: INSTALLATION DATE: CELL/CONTACT # APPLICANT S NAME: SPOUSE: SERVICE ADDRESS:

MOKAN DIAL, INC. KANSAS RESIDENTIAL SERVICE APPLICATION DATE: INSTALLATION DATE: CELL/CONTACT # APPLICANT S NAME: SPOUSE: SERVICE ADDRESS: MOKAN DIAL, INC. KANSAS RESIDENTIAL SERVICE APPLICATION DATE: INSTALLATION DATE: _ CELL/CONTACT # APPLICANT S NAME: SPOUSE: SERVICE ADDRESS: _ BILLING ADDRESS: _ DIRECTORY LISTING: YES NO: ($2.00 PER MONTH

More information

Telecommunications Competition: Where is it and Where is it Going? DAVID BREVITZ, C.F.A. 36 TH ANNUAL PURC CONFERENCE FEBRUARY 5, 2009

Telecommunications Competition: Where is it and Where is it Going? DAVID BREVITZ, C.F.A. 36 TH ANNUAL PURC CONFERENCE FEBRUARY 5, 2009 Telecommunications Competition: Where is it and Where is it Going? DAVID BREVITZ, C.F.A. 36 TH ANNUAL PURC CONFERENCE FEBRUARY 5, 2009 Where Have We Been? A series of telecom market-opening actions since

More information

Low Income Program. Best Practices

Low Income Program. Best Practices Low Income Program Best Practices 1 Overview One Lifeline account per household Advertising and Outreach FCC Form 497 Certification and Verification Recordkeeping 2 Best Practices One-per Household 3 One

More information

Issued: January 30, 2015 Effective: February 1, 2015 LOCAL EXCHANGE SERVICES TARIFF CHECK SHEET

Issued: January 30, 2015 Effective: February 1, 2015 LOCAL EXCHANGE SERVICES TARIFF CHECK SHEET d/b/a EarthLink Business 2 nd Revised Page 1 Cancels 1 st Revised Page 1 CHECK SHEET Pages of this tariff, as indicated below, are effective as of the date shown at the bottom of the respective pages.

More information

FRONTIER COMMUNICATIONS OF MICHIGAN State of Ohio Catalog of Business Bundles and Business Promotions TABLE OF CONTENTS

FRONTIER COMMUNICATIONS OF MICHIGAN State of Ohio Catalog of Business Bundles and Business Promotions TABLE OF CONTENTS TABLE OF CONTENTS Business Bundles FrontierWorks sm Small Business Solutions 2-8 Frontier Business Unlimited Service 9-10 Frontier Business Essentials 11-12 Frontier Business Metro 13-14 Page Promotions

More information

Fred Theobald: Hello everybody and welcome to another year of submitting the 499- A form.

Fred Theobald: Hello everybody and welcome to another year of submitting the 499- A form. Hello and welcome to the How to File Form FCC 499-A Webcast. Our presenters for today are Fred Theobald, Billing Manager of Financial Operations, and Debbie Tosi, Senior Analyst of Contributions. Right

More information

Network Neutrality Statement

Network Neutrality Statement Network Neutrality Statement CTC continues to comply with all applicable FCC requirements while providing the best possible customer experience for its Internet users. As such, CTC commits to the open

More information

Title 35 Mississippi State Tax Commission. Part IV Sales and Use Tax. Subpart 06 Utilities

Title 35 Mississippi State Tax Commission. Part IV Sales and Use Tax. Subpart 06 Utilities 1 Title 35 Mississippi State Tax Commission Part IV Sales and Use Tax Subpart 06 Utilities Chapter 02 Telephone Companies, Mobile Telephone and Telephone Answering Services Telecommunications 100 Tax RatesDefinitions

More information

BEFORE THE FEDERAL COMMUNICATIONS COMMISSION WASHINGTON D.C. 20554

BEFORE THE FEDERAL COMMUNICATIONS COMMISSION WASHINGTON D.C. 20554 BEFORE THE FEDERAL COMMUNICATIONS COMMISSION WASHINGTON D.C. 20554 In the Matter of: ) ) Petition for Declaratory Ruling that AT&T s ) Phone-to-Phone IP Telephony Services Are ) WC Docket No. 02-361 Exempt

More information

SERVICE DESCRIPTION AND PRICE LIST FOR STAND-ALONE AND BUNDLED CALIFORNIA LOCAL EXCHANGE SERVICE

SERVICE DESCRIPTION AND PRICE LIST FOR STAND-ALONE AND BUNDLED CALIFORNIA LOCAL EXCHANGE SERVICE DESCRIPTION AND PRICE LIST FOR STAND-ALONE AND BUNDLED CALIFORNIA LOCAL EXCHANGE BUNDLED LOCAL AND LONG DISTANCE S A-1 Business Service Packages AT&T (Pacific Bell) Service Area 1. Applicability These

More information

Request for Proposals: Telecommunications and Local and Long Distance Services. Response to RFIs/Questions. Updated January 23, 2013

Request for Proposals: Telecommunications and Local and Long Distance Services. Response to RFIs/Questions. Updated January 23, 2013 Request for Proposals: Telecommunications and Local and Long Distance Services Response to RFIs/Questions Updated January 23, 2013 Q1. Is IUSD open to a hosted PBX VoIP solution? A. At this time, IUSD

More information

The Ohio Bell AT&T Tariff P.U.C.O. NO. 20 Telephone Company Part 21 Section 2

The Ohio Bell AT&T Tariff P.U.C.O. NO. 20 Telephone Company Part 21 Section 2 The Ohio Bell AT&T Telephone Company Part 21 Section 2 7th Revised Sheet 1 SECTION 2 - Exceptions to FCC No. 2 Cancels 6th Revised Sheet 1 1. EXCEPTIONS A. Switched Access Service 1. Rates and Charges

More information

PART 8 - Miscellaneous Services 1st Revised Sheet 18 SECTION 8 - Other Miscellaneous Services Replacing Original Sheet 18

PART 8 - Miscellaneous Services 1st Revised Sheet 18 SECTION 8 - Other Miscellaneous Services Replacing Original Sheet 18 PART 8 - Miscellaneous Services 1st Revised Sheet 18 SECTION 8 - Other Miscellaneous Services Replacing Original Sheet 18 PREPAID CALLING CARD SERVICE A. Service Description The Prepaid Calling Card Service

More information

PURC Telecom Policy Roundtable October 30, 2006. Chris McDonald Comcast Director State Gov t.. Affairs - Florida

PURC Telecom Policy Roundtable October 30, 2006. Chris McDonald Comcast Director State Gov t.. Affairs - Florida PURC Telecom Policy Roundtable October 30, 2006 Chris McDonald Comcast Director State Gov t.. Affairs - Florida Asymmetrical Defined Black s s Law nearest word is asylum An institution for the protection

More information

Price List for Advanced Communications Technology, Inc. Local Service(s)

Price List for Advanced Communications Technology, Inc. Local Service(s) Price List for Advanced Communications Technology, Inc. Local Service(s) BUSINESS LOCAL ACCESS SERVICE- Single subscribers This connection ends at the BUSINESS LOCAL ACCESS SERVICE- Multi subscribers This

More information

Comcast Phone of Florida, LLC Florida Price List No. 2 d/b/a Comcast Digital Phone Original Sheet No. 88

Comcast Phone of Florida, LLC Florida Price List No. 2 d/b/a Comcast Digital Phone Original Sheet No. 88 d/b/a Comcast Digital Phone Original Sheet No. 88 6.1.1 NETWORK SERVICE FOR E-RATE ELIGIBLE INSTITUTIONS A. General 1. Schools and Libraries Network Service is a high-speed data service that uses point

More information

Acct/Capital Credit No. Assigned Phone Number. Contact made by Date of Installation. Membership $ Installation $ Deposit $ Other $ TOTAL PAID $

Acct/Capital Credit No. Assigned Phone Number. Contact made by Date of Installation. Membership $ Installation $ Deposit $ Other $ TOTAL PAID $ PINELAND TELEPHONE COOPERATIVE, INC. 30 S Rountree Street Post Office Box 678 Metter, Georgia 30439 912-685-2121 1-800-247-1266 FAX: 912-685-7439 OFFICE USE ONLY NO PERSONAL CHECKS ACCEPTED CURRENT PHOTO

More information

UNDERSTANDING YOUR TELEPHONE BILL

UNDERSTANDING YOUR TELEPHONE BILL South Carolina Department of Consumer Affairs The Savvy Consumer s Guide to UNDERSTANDING YOUR TELEPHONE BILL Consumer Advocacy Division South Carolina Department of Consumer Affairs 2221 Devine Street,

More information

APPLICATION FOR SERVICE WITH THE MIDDLEBURGH TELEPHONE CO. Date Date Ready For Service Name Spouse s Name Social Security # Social Security #

APPLICATION FOR SERVICE WITH THE MIDDLEBURGH TELEPHONE CO. Date Date Ready For Service Name Spouse s Name Social Security # Social Security # Business Office: Corner of Cliff & Wells Middleburgh, New York 12122 (518) 827-5211 APPLICATION FOR SERVICE WITH THE MIDDLEBURGH TELEPHONE CO. Date Date Ready For Service Name Spouse s Name Social Security

More information

Overview of WAN Connections Module 1

Overview of WAN Connections Module 1 Overview of WAN Connections Module 1 Objectives This module introduces the basic elements of WAN connections and describes the role each element plays in creating that connection. After completing this

More information

FCC Order USF/ICC Reform Order

FCC Order USF/ICC Reform Order CONTACT lorrie.bernstein@mossadams.com rose.cullen@mossadams.com 209-955-6100 FCC Order 11-161 USF/ICC Reform Order REGULATORY DUE DATES SUMMARY Date Filing Submit to Notes December 29, 2011 Billing of

More information

Telephone Assistance Plan. Technical Conference May 29, 2009 Wyoming Public Service Commission

Telephone Assistance Plan. Technical Conference May 29, 2009 Wyoming Public Service Commission Telephone Assistance Plan Technical Conference May 29, 2009 Wyoming Public Service Commission Agenda I. Meeting Overview II. Telephone Assistance Program History and Background A. Statutes and Rules B.

More information

PHONE BILL SURVEY OF UCAN CUSTOMERS

PHONE BILL SURVEY OF UCAN CUSTOMERS PHONE BILL SURVEY OF UCAN CUSTOMERS San Diego California Market for Local, Long Distance, DSL/Broadband, Cable Service, Wireless Services, with Interviews Presented by: Teletruth, New Networks Institute

More information

EXCHANGE SERVICES TARIFF PUCO NO. 1. CINCINNATI BELL TELEPHONE COMPANY LLC Section 9 Original Page 1 OPERATOR SERVICES

EXCHANGE SERVICES TARIFF PUCO NO. 1. CINCINNATI BELL TELEPHONE COMPANY LLC Section 9 Original Page 1 OPERATOR SERVICES Original Page 1 A. LOCAL DIRECTORY ASSISTANCE SERVICE RESIDENTIAL AND PUBLIC SERVICE 1. General In addition to providing telephone directories to all Local Exchange Service subscribers, the Company furnishes

More information

Preparing for CAF Phase II and Tribal Mobility Funding Opportunities

Preparing for CAF Phase II and Tribal Mobility Funding Opportunities Preparing for CAF Phase II and Tribal Mobility Funding Opportunities July 31, 2013 Doug Eidahl VP of Consulting, Vantage Point Solutions 2211 N. Minnesota St. Mitchell, SD 57301 (605) 995-1777 FAX: (605)

More information

UNE-P for Plain Old Telephone Service (POTS) Product Guide

UNE-P for Plain Old Telephone Service (POTS) Product Guide 1 UNE-P for Plain Old Telephone Service (POTS) Product Guide Copyright Sprint 2003. All rights reserved. The Sprint Brand, the Sprint name and the diamond logo are registered trademarks of Sprint Communications

More information

Residential Wireline Telecommunications Services in Canada: Primary Exchange Services and Broadband 2015

Residential Wireline Telecommunications Services in Canada: Primary Exchange Services and Broadband 2015 Residential Wireline Telecommunications Services in Canada: Primary Exchange Services and Broadband 2015 Jeffrey Church Professor Department of Economics and Director Digital Economy Program, School of

More information

3.0 TELECOMMUNICATIONS

3.0 TELECOMMUNICATIONS 3.0 TELECOMMUNICATIONS ` J.Hood / Free Trade Zone 3.0.1 BACKGROUND Photograph 3: Overview of Cable & Wireless The nationally owned telecommunications company of Antigua and Barbuda is the Antigua Public

More information

RECEIVED ETE SEP I1 2014. ZfM SEP I I p n: 35. Arizona Corporation Commission TO:

RECEIVED ETE SEP I1 2014. ZfM SEP I I p n: 35. Arizona Corporation Commission TO: - MEMORANDUM -------- I l I l l IHII luli lulul /Ill Il 0000155873 TO: Docket Control FROM: Steven M. Olea Director Utilities Division RECEIVED ZfM SEP I I p n: 35 DATE: September 11,2014 RE: IN THE MATTER

More information

SHIFMAN S UNIVERSAL SERVICE AND INTERCARRIER COMPENSATION REFORM PLAN

SHIFMAN S UNIVERSAL SERVICE AND INTERCARRIER COMPENSATION REFORM PLAN SHIFMAN S UNIVERSAL SERVICE AND INTERCARRIER COMPENSATION REFORM PLAN A White Paper To The State Members Of The Federal-State Joint Board On Universal Service Joel Shifman February 7, 2011 DISCLAIMER THIS

More information

APPLICATION FOR TELEPHONE SERVICE

APPLICATION FOR TELEPHONE SERVICE (888) 636-2840 [Toll Free] (509) 442-0082 [ Phone ] (208) 366-2615 [ Fax ] APPLICATION FOR TELEPHONE SERVICE Attached is the application for new telephone service. It is extremely important that the application

More information

APPLICATION FOR TELEPHONE SERVICE

APPLICATION FOR TELEPHONE SERVICE APPLICATION FOR TELEPHONE SERVICE Attached is the application for new telephone service. It is extremely important that the application be filled out completely. Incomplete applications will be returned

More information

S T A T E O F M I C H I G A N BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION * * * * *

S T A T E O F M I C H I G A N BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION * * * * * S T A T E O F M I C H I G A N BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION * * * * * In the matter, on the Commission s own motion, ) to commence an investigation into voice over ) Case No. internet protocol

More information

RULES OF TENNESSEE REGULATORY AUTHORITY CHAPTER 1220-4-8 REGULATIONS FOR LOCAL TELECOMMUNICATIONS PROVIDERS TABLE OF CONTENTS

RULES OF TENNESSEE REGULATORY AUTHORITY CHAPTER 1220-4-8 REGULATIONS FOR LOCAL TELECOMMUNICATIONS PROVIDERS TABLE OF CONTENTS RULES OF TENNESSEE REGULATORY AUTHORITY CHAPTER 1220-4-8 REGULATIONS FOR LOCAL TELECOMMUNICATIONS PROVIDERS TABLE OF CONTENTS 1220-4-8-.01 Definitions 1220-4-8-.07 Tariff and Pricing Requirements for Competing

More information

Application for Local Business Telephone Service

Application for Local Business Telephone Service Service Application for Local Business Telephone Service Lackawaxen Telecommunications Services, Inc. 570-685-7111 www.ltis.net 104 Hotel Road P.O. Box 8 Rowland, PA 18457 (Please read the entire application,

More information

Voice and Delivery Data Networks

Voice and Delivery Data Networks Voice and Delivery Data Networks Chapter 11 Learning Objectives After reading this chapter, you should be able to: Identify the basic elements of a telephone system Describe the composition of the telephone

More information

REPORT OF CONSUMER INQUIRIES AND INFORMAL COMPLAINTS First Quarter, Calendar Year 2014 Top Consumer Issues Subject Category Reference Guide

REPORT OF CONSUMER INQUIRIES AND INFORMAL COMPLAINTS First Quarter, Calendar Year 2014 Top Consumer Issues Subject Category Reference Guide REPORT OF CONSUMER INQUIRIES AND INFORMAL COMPLAINTS First Quarter, Calendar Year 2014 Top Consumer Issues Subject Category Reference Guide BUNDLED AND VoIP SERVICES Billing and Rates: billing and rates

More information

Application for Local Residential Telephone Service

Application for Local Residential Telephone Service Service Application for Local Residential Telephone Service Lackawaxen Telecommunications Services, Inc. 570-685-7111 www.ltis.net 104 Hotel Road P.O. Box 8 Rowland, PA 18457 (Please read the entire application,

More information

Telecommunications Issues in NM Economic & Rural Development Legislative Interim Committee September 20, 2012

Telecommunications Issues in NM Economic & Rural Development Legislative Interim Committee September 20, 2012 Telecommunications Issues in NM Economic & Rural Development Legislative Interim Committee September 20, 2012 Leo Baca, State Legislative Affairs Director CenturyLink CenturyLink in New Mexico CenturyLink

More information

New FCC Regulations for Prepaid Card Providers

New FCC Regulations for Prepaid Card Providers New FCC Regulations for Prepaid Card Providers NACT Telecommunications 1 Disclaimer This presentation has been made available by NACT Telecommunications to the general public for the purpose of alerting

More information

Broadband What is it?

Broadband What is it? What is it? FCC Definition 200 kbps is defined as Internet Access 200 kbps in at least one direction is defined as Hi Speed Access (1) 200 kbps in both directions is defined as Advanced Services (1) A

More information

James Barr III President and Chief Executive Officer, TDS Telecom. Driving growth through a reputation for

James Barr III President and Chief Executive Officer, TDS Telecom. Driving growth through a reputation for TDS Telecom is a successful wireline communications company because our customers know they can rely on us to provide excellent service and products, today and in the future. Taking advantage of the opportunities

More information

Public Service Commission

Public Service Commission COMMISSIONERS: RONALD A. BRISÉ, CHAIRMAN LISA POLAK EDGAR ART GRAHAM EDUARDO E. BALBIS JULIE I. BROWN STATE OF FLORIDA GENERAL COUNSEL S. CURTIS KISER (850 413-6199 Public Service Commission VIA ELECTRONIC

More information

VoDSL. Voice over DSL

VoDSL. Voice over DSL VoDSL Voice over DSL Overview History Introduction DSL Introduction VoDSL Requirements DSL Growth Architecture CVoDSL VoMPLS 2 DSL Developed in 1989, designed primarily for video ADSL was the first type

More information

Understanding Universal Service Reform. Jonathan S. Marashlian, Esq. Robert Dumas, CPA

Understanding Universal Service Reform. Jonathan S. Marashlian, Esq. Robert Dumas, CPA Understanding Universal Service Reform Jonathan S. Marashlian, Esq. Robert Dumas, CPA Speaker Bios Jonathan Marashlian, Esq. Jonathan Marashlian, partner at Helein & Marashlian, LLC, The CommLaw Group,

More information

MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 56

MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 56 MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 56 TELECOMMUNICATIONS This bulletin is intended solely as advice to assist persons in determining and complying with

More information

ST 15-0034 GIL 06/18/2015 TELECOMMUNICATIONS EXCISE TAX

ST 15-0034 GIL 06/18/2015 TELECOMMUNICATIONS EXCISE TAX ST 15-0034 GIL 06/18/2015 TELECOMMUNICATIONS EXCISE TAX Telecommunications purchased, used, or sold by a provider of Internet access to provide Internet access are subject to the federal moratorium on

More information

June 21, 2005 Mark Wigfield 202-418-0253 Email: Mark.Wigfield@fcc.gov FEDERAL COMMUNICATIONS COMMISSION RELEASES STUDY ON TELEPHONE TRENDS

June 21, 2005 Mark Wigfield 202-418-0253 Email: Mark.Wigfield@fcc.gov FEDERAL COMMUNICATIONS COMMISSION RELEASES STUDY ON TELEPHONE TRENDS NEWS Federal Communications Commission 445 12 th Street, S.W. Washington, D. C. 20554 This is an unofficial announcement of Commission action. Release of the full text of a Commission order constitutes

More information

Trends in Telephone Service

Trends in Telephone Service Trends in Telephone Service March 2000 Industry Analysis Division Common Carrier Bureau Federal Communications Commission Washington, DC 20554 This report is available for reference in the FCC s Information

More information

WINDSTREAM COMMUNICATIONS, INC. PRICE LIST NO. 1 ORIGINAL TITLE PAGE LONG DISTANCE MESSAGE TELECOMMUNICATIONS SERVICE TITLE PAGE

WINDSTREAM COMMUNICATIONS, INC. PRICE LIST NO. 1 ORIGINAL TITLE PAGE LONG DISTANCE MESSAGE TELECOMMUNICATIONS SERVICE TITLE PAGE ORIGINAL TITLE PAGE TITLE PAGE This PRICE LIST applies to Long Distance Message Telecommunications Service ( LDMTS ) furnished by Windstream Communications, Inc. ( Windstream ) for interstate or international

More information

COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION

COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION In the Matter of: JOINT APPLICATION OF BELL ATLANTIC ) CORPORATION AND GTE CORPORATION ) CASE NO. 99-296 FOR ORDER AUTHORIZING TRANSFER ) OF

More information

MAINE END-USER MIGRATION GUIDELINES. CLEC to CLEC. and. CLEC to VERIZON

MAINE END-USER MIGRATION GUIDELINES. CLEC to CLEC. and. CLEC to VERIZON MAINE END-USER MIGRATION GUIDELINES CLEC to CLEC and CLEC to VERIZON Table of Contents I. Introduction...3 II. Commonly Used Abbreviations and Terms...5 III. General Principles...8 IV. Common Migration

More information